background image

Netherlands - Iraq Tax Treaty (2019, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 3

General Definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

  • (a) the terms "a Contracting State" and "the other Contracting State" mean the Kingdom of the Netherlands, in respect of the Netherlands, or the Republic of Iraq as the context requires;
  • (b) the term "the Netherlands" means:
    • (i) the European part of the Kingdom of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; and
    • (ii) the Caribbean part of the Kingdom of the Netherlands, which is situated in the Caribbean Sea and consists of the island territories of Bonaire, Sint Eustatius and Saba, including its territorial sea, and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
  • (c) the term "Republic of Iraq" means the territory of Republic of Iraq including its lands, internal waters, territorial waters and the air space above these and any area over which the Republic of Iraq exercises its sovereign rights and jurisdiction in accordance with its national legislation and international law;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any business;
  • (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in the Netherlands, the Minister of Finance or his authorised representative;
    • (ii) in the Republic of Iraq, the Minister of Finance or his legal representative;
  • (j) the term "national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (k) the term "business" includes the performance of professional services and of other activities of an independent character, as well as commercial and industrial activities;
  • (l) the term "a pension fund" means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is:
    • (i) generally exempt from taxes on income in that State; and
    • (ii) operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements.

(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.